Leilei operates a sole proprietorship, using the accrual basis of tax accounting. Last year, she claimed a $30,525 bad debt deduction for a receivable from Jackie. But this year, Jackie sent her a check for $21,368, which Leilei accepted in full satisfaction of the receivable. How much gross income does Leilei record for the item this year?

She will include $21,368 in her gross income

Explanation:

Under the tax benefit rule, any amount claimed as a deduction in prior years and recovered in subsequent periods must be recognized as income in the year in which such amount is recovered. So Leilei must record the subsequent recovery of bad debts $21,368 as gross income.

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'